Home || Export Import Policy & DGFT matters  || Customs matters || Central Excise matters || Shipping and Logistics Information
ieport.com - India's Premier portal on EXIM matters

PUBLIC NOTICE  NO.32/2004-2009 Dated : 15th December., 2004
Amendment in the Handbook of Procedures, Vol.I, 2004-2009

 In exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy, 2004-2009, the Director General of Foreign Trade hereby makes the following amendments in the Handbook of Procedures (Vol. I):- 
 
1.          After para 8.3, the following shall be added”-
 
    “8.3.1 The deemed export benefits will be available to the supplier of goods provided  the recipient of goods does not take CENVAT credit of duty on such goods.”
 
2.          Sub-para 8.6(ii) shall be amended as under:-
 
“(ii) In case of supplies under paragraph 8.2(a), (b) & (c), the claim shall be filed against receipt of payment through normal banking channel in the form given in Appendix –22 A.  Such claims shall be filed within a period of 6 months from the date of receipt of payment.”
 
3.          Sub-para 8.6.1 shall be amended as under:-
 
      “8.6.1 In case of supplies under paragraph 8.2(d), (e),(f), (g), (h), (i) & (j), the claim shall be filed either on the basis of proof of supplies effected or payment received.  The claim may be filed for the payment received/supplies effected during a particular month/quarter/half year as per the option of the applicant either against a particular project or all the projects.  Such claims shall be filed within a period of 6 months from the end of monthly/quarterly/half yearly period reckoned from the date of receipt of the supplies by the project authority or from the date of receipt of the payment as per the option of the applicant.  Such claims may also be filed where part payments have been received.”
 
4.          In appendix 12 (B), under the heading “Documents to be enclosed with the application form for refund of Terminal Excise duty/Duty drawback”, the following shall be added after Sl. No. A (vii):-
 
“viii)  Non-availment of CENVAT credit Certificate from the Jurisdictional Excise Authority of the recipient of goods, where CENVAT credit is available on the goods supplied.” 

            This issues in Public interest.

(K.T.Chacko)
Director General of Foreign Trade

(Issued from F.No.01/92/180/168/AM04/PC.II)